The INTOSAI Guidance for audits of Public Procurement (GUID 5280) were developed by the INTOSAI Working Group on Auditing Public Procurement, chaired by the Accounts Chamber of the Russian Federation.

On March 18, 2026, an online meeting was held between the SAI Russia and the supreme audit institutions (financial control institutions) of the CIS member states – Azerbaijan, Armenia, Belarus, Kazakhstan, Kyrgyzstan, and Tajikistan.

Opening the meeting, Timur Makhmutov, Director of the Department of International and Regional Cooperation of the Accounts Chamber of the Russian Federation, emphasized that public procurement audits are a key area of ​​SAI activity, accounting for a significant share of identified risks and potential violations in the use of public funds. The Guide could become an important tool for inspectors due to its broad coverage of audit types, its overview of the specifics of control activities at all stages of the procurement process, and the large volume of additional and reference materials.

Vladimir Morozov, Chief Counsellor of the Department of International and Regional Cooperation of the Accounts Chamber of the Russian Federation, provided a detailed overview of the Guide's features and application. He noted that the Guide offers a methodological framework and practical approaches that assist auditors in both defining the audit subject and identifying key risks. The document successfully combines strategic and process approaches, providing for both performance and compliance audits. Based on the Guide, the Accounts Chamber of the Russian Federation has already developed a training course, "Public Procurement Audit," which is available on the platform of the Digital University for the INTOSAI Community (U-INTOSAI). In 2026, the SAI Russia will present an official Russian translation of the document, adapted to the terminology and approaches of the EAEU.

Further information on SAIs' public procurement audit experience can be found in the Public Audit Knowledge Repository (repository.ach.gov.ru).

The speaker also highlighted key projects of the INTOSAI Working Group on Public Procurement Audit. For example, the SAI Russia's Collection of Cases and Practices of Regulation and Auditing of Public Procurement combines the approaches of international organizations with the practical experience of SAIs. A practice-oriented document for auditors, the Handbook on Public Procurement Audit (Handbook), is planned for publication in 2027. A Guide to the Audit of Electronic Procurement and a Guide to the Audit of Green Procurement are also under development.

During the meeting, the participants also discussed the role and potential applications of artificial intelligence in public procurement audits and agreed to continue the dialogue on the most important issues of public audit.